Fundamentals of Mauritius Tax

The Finance & Tax Academy is pleased to offer its Fundamentals of Mauritius Tax course, a comprehensive and practice-oriented programme designed to equip professionals with a strong foundation in the Mauritian tax system.

This course provides structured training in both Income Tax and Value Added Tax (VAT), combining technical theory with real-world application. It is ideally suited for individuals involved in tax compliance, advisory services, finance, or business operations within Mauritius.

Offered twice annually, in February and July, the programme is aligned with current regulatory frameworks and professional expectations, and is MQA-approved and HRDC refundable.

Why Enrol in the Fundamentals of Mauritius Tax Course?

This course has been developed to meet the growing demand for practical and applied tax knowledge in Mauritius. Whether you are new to the field or seeking to formalise your experience, the programme is designed to help you build tax competence, enhance your advisory capabilities, and strengthen your professional profile.

Upon successful completion, participants will be able to interpret and apply key tax legislation, prepare tax computations, engage with tax authorities, and support clients or employers through the tax lifecycle.

Who Should Enrol?

This course is suitable for:

• Tax professionals and consultants (entry-level or seeking refresher training)

• Legal practitioners and accountants advising on local tax matters

• Finance professionals working in Mauritius-based organisations

• Entrepreneurs and business owners navigating tax compliance

• Individuals preparing for further study in taxation or accounting

What You Will Learn

Participants will acquire core competencies in:

• The principles and structure of the Mauritian tax system

• Income Tax compliance for individuals and businesses

• VAT registration, liability, and reporting requirements

• Tax computation and return preparation

• Handling tax investigations and audits

• Understanding tax treaties and anti-avoidance provisions

Programme Outline

Module 1: Income Tax
This module introduces participants to the legislative and practical aspects of income taxation in Mauritius, including:

• Sources of taxable income

• Allowable deductions and exemptions

• Taxation of employment and business income

• Filing requirements and due dates

• Anti-avoidance rules

• Double tax relief and foreign tax credits

• Tax assessment and audit procedures

Module 2: Value Added Tax (VAT)
Participants will gain a working knowledge of VAT concepts and compliance procedures, covering:

• Scope of VAT and liability to register

• Types of supplies (taxable, exempt, zero-rated)

• Input tax claims and documentation

• Reverse charge and cross-border VAT

• VAT obligations for Freeport and special schemes

• Offences, penalties, and appeals process

• Introduction to digital VAT administration

Programme Structure

• Duration: 7 months (75 contact hours)

• Schedule: Weekly sessions

• Delivery: In-person sessions at Rogers House, Port Louis

• Next Intakes: February and July

• Accreditation: MQA Approved

• Funding: Eligible for HRDC Refund

• Recognition: CPD points available upon request

Learning Approach

The course combines technical instruction with practical exercises, ensuring participants engage with real-world scenarios. Regular assessments, case studies, and group work allow for applied learning and peer exchange. Instruction is delivered by experienced tax practitioners and educators with local and regional expertise.

Outcomes and Benefits

By the end of the course, participants will:

• Demonstrate competence in core Mauritius tax concepts

• Be able to support compliance and advisory functions within their organisation

• Gain confidence in dealing with tax authorities and regulatory obligations

• Strengthen their eligibility for roles in tax, accounting, and finance

• Earn a recognised qualification aligned with national training standards